9911796707
TMI Blog2007 (11) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. - Heard both sides. 2. The appellants have a unit in the Falta Special Economic Zone. After fulfilling the export obligation, the appellants were permitted under letters dated 13-8-01, 5-12-01 and 2-1-02 to make DTA clearance of the impugned goods. They were issued with a show cause notice by the Department that the impugned goods were not 'manufactured' and hence, they were not entitled to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dropped the demand of Excise Duty by allowing concessional rate under Notification No. 2/95-C.E., but has demanded the Customs Duty on the inputs used in the impugned goods under Notification No. 133/94-Cus., dated 22-6-94. He states that having given a liberal meaning to the expression, 'manufacture' in the context of Notification No. 2/95-C.E., the Adjudicating Commissioner was wrong not to app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. that the expression, manufacture' has to be given a liberal interpretation in view of the precedent decisions of the Tribunal cited therein, and the Board's Circular dated 6-5-97. Accordingly, we are of the view that the demand confirmed under the impugned Order is not sustainable and we set aside the same. Appeals are allowed by set ting aside the impugned Order. (Dictated and pronounced i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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